at the beginning of the current period, kingbird corp. had balances in accounts receivable of 192800 and in allowance for doubtful accounts of 8520. during the period, it had net credit sales of 722500 and collections of 708940. it wrote off as uncollectible accounts receivable of 7972. however 3275 account previously written off as uncollectible was recovered before the end of the current period. uncollectible accounts are estimated to total 22740 at the end of the period.

(a) determine the ending balances in accounts receivable and allowance for doubtful accounts

(b) what is the net realizable value of the receivables at the end of the period?